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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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ANALISIS PERTANGGUNG JAWABAN KEUANGAN DALAM PERSPEKTIF PSAK NOMOR 45 UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA YAYASAN SEKOLAH DASAR RHEMA INDONESIA Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.459

Abstract

Transparency and accountability in the financial report is needed. Like business company, non-profit organizations also require transparency and accountability in the financial report. To promote transparency and accountability of nonprofit organizations financial report Indonesian Institute of Accountants has made PSAK No. 45 on non- profit organizations This study objective to identify and analyze the application of PSAK NO. 45 in preparing the financial report of the Yayasan Sekolah Dasar Rhema Indonesia. This study shows that Yayasan Sekolah Dasar Rhema Indonesia not prepare financial report based on PSAK No.45. Yayasan Sekolah Dasar Rhema Indonesia have limited human resources issues in preparing the financial report.
PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.460

Abstract

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Valda Della Daniswari; Siti Nurlatifah; Mishelei Loen; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Integrated Reporting pada Perusahaan Perbankan Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.464

Abstract

The purpose of this study is to test and analyze the influence of Gender Diversity, Audit Quality and Firm Age on Integrated Reporting. This research was conducted on Banking Companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The population is 43 companies with a sample obtained from 13 companies based on purposive sampling so that as many as 65 research data are available for processing. The data source is in the form of secondary data taken from the company's annual report . The research method is used with a quantitative approach, which includes descriptive analysis, classical assumption test, multiple linear regression, and hypothesis test. The analysis process was carried out using data processing software, namely SPSS Version 27 and Microsoft Excel 2021. The results of the study show that simultaneously Gender Diversity, Audit Quality and Firm Age have a positive and significant effect on Integrated Reporting. Partially, only Quality Audit has no effect on Integrated Reporting. Meanwhile, Gender Diversity and Firm Age have a positive and significant effect on Integrated Reporting.
Efektivitas Pemungutan Pajak Bumi dan Bangunan (PBB) serta Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di DKI Jakarta 2015 - 2024 DHIRA AURIA DWI RIYANI; Euis Nessia Fitri; Siti Asmonah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.465

Abstract

Penelitian ini bertujuan untuk menganalisis Efektivitas Pemungutan Pajak Bumi dan Bangunan serta Efektivitas Retribusi Daerah Terhadap Pendapatan Asli Daerah Di DKI Jakarta. Penelitian ini dilakukan dalam lingkup wilayah DKI Jakarta 2020-2024. Penelitian ini didasarkan pada Teori Agensi, yang menjelaskan hubungan antara pihak principal dan agen, serta potensi konflik kepentingan yang dapat timbul akibat perbedaan tujuan antara keduanya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan dalam penelitian ini merupakan data sekunder yang bersifat time series dengan rentang waktu 2020 sampai 2024. Hasil penelitian menunjukkan bahwa efektivitas pemungutan Pajak Bumi dan Bangunan (PBB) berpengaruh signifikan dan tergolong sangat efektif terhadap Pendapatan Asli Daerah, sebaliknya Retribusi Daerah tidak menunjukkan pengaruh yang signifikan dan dinilai kurang efektif terhadap PAD DKI Jakarta. Efektivitas pemungutan PBB terhadap PAD di DKI Jakarta menunjukkan hasil yang sangat signifikan dan sangat efektif. Sedangkan Retribusi Daerah menunjukkan hasil yang tidak signifikan dan tidak efektif terhadap PAD DKI Jakarta. Kata kunci: Pajak Bumi dan Bangunan (PBB), Retribusi Daerah, Pendapatan Asli Daerah.
Systematic Literature Review (SLR): ESG and Firm Value Siti Nurlatifah; Triwidyastuti; Nurmala Ahmar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.466

Abstract

This systematic literature review aims to comprehensively summarize, analyze, and synthesize empirical evidence regarding the relationship between Environmental, Social, and Governance (ESG) performance and corporate value, while identifying causal mechanisms and contextual factors that moderate their impact. Using the PRISMA protocol-based Systematic Literature Review (SLR) methodology, an extensive literature search was conducted on major academic databases for articles published between 2016-2025, with a systematic process of selection, data extraction, and quality assessment. We anticipate the findings will demonstrate the consistency of the positive relationship between ESG and corporate values, while acknowledging inconsistencies caused by differences in methodology or market context, as well as clarifying key mechanisms and moderation factors (e.g., industry characteristics, governance). The results of this review are expected to provide practical insights for managers in integrating ESG authentically, investors in developing advanced investment models, and regulators (OJK, IDX) in standardizing ESG reporting to improve market transparency. The originality and value of this research lies in a comprehensive synthesis of the diverse research landscape, clarifying findings, and formulating a directed future research agenda, particularly highlighting the need for studies in emerging markets such as Indonesia.
EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN BUNGA DAN PINJAMAN BUNGA PADA LAPORAN KEUANGAN KOPDIT (CU) NGUDI RAHAYU BERDASARKAN PERMEN KUKM NO. 13/PER.M.KUKM/IX/2015 DAN SAK ETAP Rika Ikawati; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.498

Abstract

This research was the conclusion obtained from the results of this study that the transaction on Kopdit (CU) Ngudi Rahayu has been in accordance with the concept of transaction recognition based on Candy KUKM and SAK ETAP, transactions are recognized and recorded on an accrual basis, ie transactions are recognized when the transaction occurs. Kopdit (CU) Ngudi Rahayu has presented balance sheet, residual result of business report, estimated ledger report, member loan balance report, stock balance balance and daily interest balance report. However, Kopdit (CU) Ngudi Rahayu has not completed its financial reporting in accordance with the cooperative reporting regulation contained in the Minister of Cooperatives and Trade Regulation No. KUKM. No. 13 / Per / M.KUKM / IX / 2015 and SAK ETAP, and the necessary advice should be better if the financial statements have been made in accordance with applicable cooperative reporting rules.
PENGARUH JENJANG PENDIDIKAN, UKURAN USAHA, LAMA USAHA DAN LATAR BELAKANG PENDIDIKAN ATAS PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA (Studi Kasus pada UKM di PIK Pulogadung) Irma Julyanda; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.502

Abstract

One of the main factors that cause problems and lead to the failure of micro, small and medium enterprises (SMEs ) in developing businesses is the lack of ability in using accounting information . The purpose of this study was to determine the effect of education , size of business , length of business and educational background on the use of financial information to the success of SMEs . This research is expected to provide empirical evidence of the use of information on SMEs which are partners of the PIK Pulogadung in East Jakarta area. The population in this study are all small and medium entrepreneurs in PIK Pulogadung listed as UPK PPUMKM Pulogadung totaling 42 employers . The data collection was conducted by field surveys using a questionnaire. Methods of data analysis using descriptive analysis and multiple regression analysis with α 0:05 . The results showed levels of education, size of business , and educational background does not significantly influence the success of the business . While the old variable effort significantly affect business success variables . Suggestions for the company SME , companies need to better understand the use of accounting information of SMEs , companies must better understand and use accounting information as information operations , management accounting information and its specialty for financial accounting information more attention again , the provision of financial statements absolutely must be provided when SMEs need capital and will be applying for a loan to the Bank .
ANALISIS VARIAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA PROYEK PADA PT KREASI TIGA PILAR (POSITIVE) STUDI UNTUK PROYEK SONY STORE TAHUN 2014 – 2016 Hayuningtyas Pramesti Dewi; Sari Retno Setiowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.504

Abstract

This study tries to analyze the budget difference with the realization of activities at PT Kreasi Tiga Pilar during 2014 until 2016. The activity analyzed is the cost of making Sony Store project in three different places. The difference (variance) of the project cost is calculated from the variance of raw material costs, direct labor costs and overhead costs. The results of the study show that during the year 2014 to 2016 there is still a variance between the budget with the realization of the implementation of activities that are potentially unprofitable for the company.
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.505

Abstract

This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).

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